PENGARUH COMPANY GROWTH DAN COST STICKINESS TERHADAP AUDIT GOING CONCERN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI Tahun 2017-2022)

FITRIANI, NUR INDAH (2025) PENGARUH COMPANY GROWTH DAN COST STICKINESS TERHADAP AUDIT GOING CONCERN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI Tahun 2017-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically test the effect of company growth and cost stickiness on going concern audit opinion with enterprise risk management as a moderating variable. The population in this study is the Construction-Building Infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022. The number of samples used in this study was 16 companies. This study was conducted using a purposive sampling method and the number of samples was 96 data. The data collection technique used secondary data. Data was obtained from Construction-Building Infrastructure companies during the period 2017-2022 officially listed on the Indonesia Stock Exchange (IDX) and the company's official website using the Logistic Regression Method using E-Views software version 12. The results of this study empirically show that company growth does not affect going concern audit opinion, cost stickiness affects going concern audit opinion, enterprise risk management is unable to moderate company growth on going concern audit opinion and enterprise risk management is able to moderate cost stickiness on going concern audit opinion Keywords : Company Growth, Cost Stickiness, Enterprise Risk Management, Going Concern Penelitian ini bertujuan untuk menguji secara empiris pengaruh pertumbuhan perusahaan dan cost stickiness terhadap opini audit going concern dengan enterprise risk management sebagai variabel moderasi. Populasi pada penelitian ini adalah Perusahaan sektor Infrastruktur Konstruksi-Bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022. Jumlah sampel yang digunakan dalam penelitian ini adalah 16 perusahaan. Penelitian ini dilakukan dengan metode purposive sampling dan jumlah sampel sebanyak 96 data. Teknik pengambilan data menggunakan data sekunder. Data diperoleh dari perusahaan Infrastruktur Konstruksi-Bangunan selama periode 2017-2022 yang resmi terdaftar di Bursa Efek Indonesia (BEI) dan situs resmi perusahaan dengan menggunakan Metode Regresi Logistik menggunakan software E-Views versi 12. Hasil penelitian ini menunjukkan secara empiris bahwa pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern, cost stickiness berpengaruh terhadap opini audit going concern, enterprise risk management tidak mampu memoderasi pertumbuhan perusahaan terhadap opini audit going concern dan enterprise risk management mampu memoderasi cost stickiness terhadap opini audit going concern. Kata Kunci : Pertumbuhan Perusahaan, Cost Stickiness, Enterprise Risk Management, Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 022
NIM/NIDN Creators: 43221010153
Uncontrolled Keywords: Pertumbuhan Perusahaan, Cost Stickiness, Enterprise Risk Management, Going Concern
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 303 Social Process/Proses Sosial > 303.4 Social Change/Perubahan Sosial > 303.44 Growth and Development/Pertumbuhan dan Perkembangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 31 Jan 2025 07:49
Last Modified: 31 Jan 2025 07:49
URI: http://repository.mercubuana.ac.id/id/eprint/93801

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